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1993 (8) TMI 124 - AT - Income TaxExtract: ....... relates to the carried forward of depreciation and investment allowance that has remained unabsorbed, to the losses and the deduction, allowable under section 80J of the Act only. Therefore, the claim of allowing of the carried forward of the amount on which book profit tax has been paid, is clearly outside the ambit of the section, hence rejected
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